Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same cannot be considered as income - AT
Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same cannot be considered as income - AT
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